Reinventing VAT (Pinhanez)

“Reinventing VAT Collection: Industry Vertical Assessment, Revenue Increase, and Public Sector Reliability”, by Mônica Pinhanez, thesis submitted to MIT (February 2008) . It shws how administrative reforms of the state tax administration bureaus in Brazil (1997/2005) contributed to strengthening public sector bureaucracies and institutions at the sub-national level, while increasing tax revenues and compliance.